Fred's Pizza business provides you the following Accounting GAAP financial information for this year's business income tax return:

Income Statement:

1. Revenue: $100,000
2. Meals and Entertainment: $10,000
3. Supply Expenses: $2,000
4. Depreciation Expenses: $5,000

Assets
Furniture (Class 8, 20%); UCC was $10,000; Purchase this year was $10,000 and disposed of furniture for proceeds of $10,000 and had an original cost of $5,000.

Building (Class 1, 4%); UCC was $100,000

The Business Income tax profit to be inserted into Line 13500 is?

Ignore the Accelerated Investment Incentive.

Linda and Barry, a married couple has the following information for this year:

• Linda's Earned and Net income: $20,000
• Barry's Earned and Net income: $1,200
• 1st child is 5 years old
• 2nd child is 15 years old
• Nanny/Child Care Expenses (not camps): $50,000

What is the maximum Child Care Expense deduction on Line 21400 for this family this year?